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Finanse publiczne · 22/09/2020

Final Regulations on Foreign Corporation Ownership Attribution Under Tax Cuts and Jobs Act

The IRS has released final regulations on the modification of section 958(b) of the Internal Revenue Code, affecting US persons with ownership interests in foreign corporations, as part of the Tax Cuts and Jobs Act enacted on December 22, 2017.

Source: Federal Register — Department of the TreasuryOpen original release →